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V1352-19 ·10 June 2019 ·consulta-vinculante Medium impact
Tax

Compensation for lack of rest after on-call shifts taxed as employment income and ineligible for reduction

A taxpayer inquired whether economic compensation for the lack of rest following on-call shifts (paid via judicial ruling) was time-barred and whether a 30% reduction could be applied. The DGT determined that it must be taxed in the year of payment and is classified as employment income without entitlement to the reduction.

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2019-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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